It much depends on whether they are a Contractor or an Employee. See my article on deciding which you really have. Bottom left of the www.MobileAgency.com "Are Park Managers Employees or Contractors."

If it's a close call, the safer option is to call them an Employee as there really are no penalties (other than headaches and some extra known costs up front) for calling a Contractor an Employee. However, the reverse mistake can create real liabilities. That's why Frank classifies almost every one of his workers "Employees."

I'd check with your CPA on the matter. If you indeed have a worker you can call a "Contractor," start with our "Performance Agreement for Contractors and Contract Workers" in the Forms tab of our website.

If the worker is going to be called an employee, you'll want an I-9, W-4, and possibly an employment contract, as well as Workers Compensation insurance.